ARCHIVED CD 1996-041

Warning This Web page has been archived on the Web.

Archived Content

Information identified as archived is provided for reference, research or recordkeeping purposes. It is not subject to the Government of Canada Web Standards and has not been altered or updated since it was archived. Please contact us to request a format other than those available.

October 3, 1996

Ottawa, Canada
K1A 0S5

SUBJECT: National Defence - Valuation of Rations


1.1 The purpose of this directive is to inform you of a change in rates for the valuation of rations provided free to employees of National Defence in the classifications of FOS and HDO.


2.1 Effective August 1, 1996, the new monthly rates for valuation of rations for income tax purposes, unemployment insurance, Canada Pension Plan/Québec Pension Plan and the Superannuation Plan are as follows:

Officer Status

  • 1 meal per day - $115.53
  • 2 meals per day - $231.05
  • 3 meals per day - $346.58

Non-Officer Status

  • 1 meal per day - $ 73.88
  • 2 meals per day - $147.75
  • 3 meals per day - $ 221.63

2.2 Rates specified in collective agreements such as the Ships' Officers Group are not affected by this change.

2.3 Rates for employees at Isolated Posts shall be as indicated in the Treasury Board Manual entitled "Isolated Posts".


3.1 Any request for information regarding the foregoing should be addressed to your Public Works and Government Services Canada (PWGSC) Client Services Centre.

Original Signed by
P. Charko

P. Charko
Director General
Compensation Sector
Government Operational Service

Reference: BUD 603, 604, CJA 9010-7